Considering cost as on 31/01/2018

Hi everyone,

Mr. A purchased mindtree shares at Rs. 5 20 years ago. Larsen & Toubro Info tookover Mindtree  in Nov 2022 and allotted 73 shares of LTImindtree for every 100 shares of mindtree.

Now Mr. A sold LTI mindtree shares. While computing CG what FMV I should take as on 31^st January 2018 because now the shares sold is LTImindtree and when I purchased it was only Mindtree??

01. Should i consider mindtree Cost as on 31/01/2018 or,

02. L&T Infra Cost as on 31/01/2018 or

03. should i do some adjustment  to get cost  as on 31/01/2018?

plz suggest me ,

Thank you.